Star Delta Power Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11200303

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		100		100
Tangible Assets	5		171		228

			271		328
CURRENT ASSETS
Debtors	6	4,704		3,237
Cash at bank and in hand		27		86

		4,731		3,323
Creditors: Amounts Falling Due Within One Year	7	(1,735 )		(1,323 )

NET CURRENT ASSETS (LIABILITIES)			2,996		2,000

TOTAL ASSETS LESS CURRENT LIABILITIES			3,267		2,328

NET ASSETS			3,267		2,328

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			3,167		2,228

SHAREHOLDERS' FUNDS			3,267		2,328

Page 1

Page 2

Star Delta Power Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R Smith

Director

27 October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Star Delta Power Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11200303 . The registered office is 61 Bridge Street, Kington, HR5 3DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are digital assets, recorded at cost value with any impairment of the asset cost written off to the profit and loss account.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office equipment

25% reducing balance

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

Page 3

Page 4

Star Delta Power Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Intangible Assets

	Digital assets
	£
Cost
As at 29 February 2024	100

As at 28 February 2025	100

Net Book Value
As at 28 February 2025	100

As at 29 February 2024	100

5. Tangible Assets

	Office equipment
	£
Cost
As at 29 February 2024	1,165

As at 28 February 2025	1,165

Depreciation
As at 29 February 2024	937
Provided during the period	57

As at 28 February 2025	994

Net Book Value
As at 28 February 2025	171

As at 29 February 2024	228

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,704	600
Other debtors	-	2,637

	4,704	3,237

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,160	1,268
Taxation and social security	575	55

	1,735	1,323

Page 4